Fixed costs that usually arise from annual spending decisions by management are discretionary costs.
What is CBA?
CBA is an acronym for cost-benefit analysis and it can be defined as a financial technique (utilitarianism) which is used by individuals, business firms and government to examine and compare the cost that is associated with a product, project or task and the benefits that would be derived from it.
What is a discretionary cost?
A discretionary cost can be defined as a type of fixed cost that is usually generated from various annual spending decisions by the executive management of a business organization.
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